9911796707
TMI Blog1993 (5) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : R. Jayaraman, Member (T)]. In all the 3 cases, the applicants have filed Revision application before the Government of India, Ministry of Finance, as per direction contained in the preamble of the order of the Collector (Appeals). However, the Jt. Secretary to the Government of India, Ministry of Finance under his order No. 1782/84-92 dated 24-12-1992 has held that the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Secretary (Revision Applications) in view of the fact that the demands relate to recovery of erroneously paid drawback amount and even the determination of the market value was with reference to the admissibility of drawback in terms of Sec. 76 of the Customs Act. However, the Revisional authority has not considered this contention and has rejected their revision applications on the ground of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the maintainability of the appeals before the Tribunal. We heard the arguments from both the sides, which more or less are the same as mentioned above. As per the proviso to Sec. 129A of the Customs Act, no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order passed by the Collector (Appeals), if such order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shipping bills, it ultimately gives rise to the eligibility of drawback and the consideration of market value is not for any other purpose, but only for the purpose of applying the prohibition laid down under Sec. 76 of the Customs Act. Sec. 76 also comes under Chapter X of the Customs Act. Hence, both the issues namely the issue relating to the demand for recovery of drawback as well as determina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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